The case involved a dispute u/s service tax levy on construction ...

CESTAT ruled race track not public road, no tax exemption. Misrepresentation led to extended limitation. Appeal dismissed.

June 10, 2024

Case Laws     Service Tax     AT

The case involved a dispute u/s service tax levy on construction services provided for a car race track. The Appellate Tribunal held that the track did not qualify as a road for public use as required by N/N. 17/2005. The definition of "public place" was crucial, emphasizing the right of public access. The Tribunal concluded that the race track, while a road, did not grant public access as a matter of right, thus not meeting the criteria for exemption. The Tribunal upheld the extended period of limitation due to the appellant's misrepresentation in claiming the exemption. The appeal was dismissed, affirming the department's decision.

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